8. Strategic Outlook (2026–2027) The First Full Compliance Cycle FINDING: 2026 is the first year in which EU CBAM certificate costs accrue for imported goods, but no certificates are purchased or surrendered during 2026 — all financial settlement occurs from 1 February 2027 onwards, meaning organisations that delay governance and treasury preparation until 2027 will enter the purchase window without an operational model. SO WHAT: An organisation that reaches 1 February 202

Master EU CBAM certificate purchasing, quarterly 50% holdings and annual surrender with this practical compliance guide for the 2026–2027 regime.